The development of a school district’s budget is a long-range process. There are several steps and the individuals involved in this process need to be vigilant as new information coming to the school district will often impact the district’s overall budget and local levy amounts.
This webpage provides links to four resources that are part of the overall process:
- The Budget Hearing and Adoption Workbook
- Estimating Formula Factors for Projection Purposes
- General Aid Worksheets – Current and Historical
- Revenue Limit Worksheets
The worksheets on this page are Microsoft Excel files containing pre-written formulas that calculate school finance computations. Users enter district-specific data elements and the worksheet computes the results. Some recent years' Excel files contain a second, non-executable spreadsheet that can be printed and filled-in by hand.
The Budget Hearing and Adoption Workbook contains a series of Excel spreadsheets that may be used to format your district's budget adoption and the required budget publishing. Budget hearing and adoption requirement and timeline resources are also available.
The procedures which common, union high and unified school districts should follow in formulating a budget, holding a public hearing and adopting a budget are set forth in s. 65.90, Wis. Stats.
All districts are required to hold a budget hearing. Common and unified high school districts are required to hold the budget hearing at the same time and place as the annual meeting.
Resources designed to assist districts with the submission of the Budget Report.
The Wisconsin Constitution, Art. X, sec. 3, limits the school district's authority to assess these fees except under limited circumstances. Therefore, great care must be taken to ensure that any "user fees" are legally authorized. This information sheet is designed to explain what those limits are and answer the most common questions that arise in this area.